Fortalecimiento de la capacidad fiscal de los países en desarrollo y apoyo a la lucha internacional contra la evasión fiscal
- Garcimartín Alférez, Carlos Eugenio
- Alonso Rodríguez, José Antonio
- Ruiz-Huerta Carbonell, Jesús
- Díaz de Sarralde Míguez, Santiago
Datum der Publikation: 2010
Nummer: 2
Art: Arbeitsdokument
Zusammenfassung
Making progress on development means mobilising the financial resources developing countries already have in a fuller way. That involves, firstly, improving taxation systems and strengthening the fiscal administrations of those countries; and secondly, generating a more transparent and cooperative international environment, which facilitates countries' tax collection and pursues fraud, illicit cash transferrals and capital evasion. The present document analices those aspects, suggesting different methods of reform that could be supported by more active international cooperation.